v2867-1047

No. 14,374

United States Court of Appeals

For the Ninth Circuit

1. Nicholas Jacobs and Dolores I. Jacobs,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent,

PETITIONERS' OPENING BRIEF.

Everett S. Layman,

Kenneth S. Carey,

220 Bush Street, San Francisco 4, California,

Attorneys for Petitioners.

Lawrence W. Jorian, Jr.,

James M. Dennis,

Everett 8. Layman, Jr.,

220 Bush Street, San Francisco 4, California,

Of Counsel.

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